Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Amendment to Section 239: New Time Limits for Income Tax Claims Post-Finance Act 1968 Implementation</h1> Section 239 of the Income-tax Act has been amended by the Finance Act, 1968, specifically altering sub-section (2). The amendment stipulates time limits for filing claims: four years for income assessable on or before April 1, 1967; three years for income assessable for the year commencing April 1, 1968; and two years for income assessable for any subsequent assessment year. Claims must be submitted within these specified periods to be considered valid.
TaxTMI 
TaxTMI 
